PPP项目公司财务报表审计研究

发布时间：2018-05-29 02:34

  本文选题：PPP + 财务报表审计　； 参考：《南京大学》2017年硕士论文

【摘要】：政府和社会资本合作(Public-Private Partnerships,以下简称PPP)模式已经运用于世界各国有较长的一段时间,近年来,我国财政部和发改委也一直在国内力推政府和社会资本合作。随着PPP项目数量在国内的激增,上市公司中以社会资本的角色参与到PPP项目中的也逐渐增多,PPP项目公司财务报表的真实公允,对于项目有效的推进,以及未来项目的竞标都会产生指标性的影响。目前对PPP的财务与审计研究主要集中在会计核算、内部审计以及国家审计,对参与PPP项目公司财务报表审计的研究较少。对PPP项目公司的财务报表进行审计研究,有助于PPP项目公司财务报表审计框架的建立,切实发挥风险导向审计在审计实践中的应用。本文基于风险导向审计的研究成果和PPP项目发展近况的分析,从PPP业务的概念、风险点、准则规范出发,以PPP模式为主营上市公司及其2013-2015年财务报表为样本,分析PPP项目公司的财务报表特性,PPP项目公司财务报表重大错报风险点,探讨审计的主要应付措施和审计的关注重点。本文在河南某污水处理厂PPP项目公司案例中,具体分析了适用的国内和国际会计准则,PPP项目资产的审计要点,制定针对重大错报风险的风险应对措施,尤其针对认定层次的重大错报风险,金融资产和无形资产的存在性、估价准确性,融资披露的完整性,收入的发生、准确性,预计负债的完整性,应交税费的完整性以及所得税费用的准确性,合并范围内的子公司,本文就这些方面提出了进一步审计程序的建议。在对PPP项目公司的财务报表审计研究的过程中,本文也注意到如果被审计单位处于新兴模式下,严格执行《中国注册会计师审计准则第1211号》的要求会显得更加重要,对被审计单位及其环境和内部控制的了解,把握被审计单位特殊业务的会计政策和会计处理,这些都直接影响到后续的审计计划和审计实施。同时,注册会计师应当针对以上风险评估事项,形成审计工作底稿。就现阶段大部分注册会计师仅重视实质性程序的工作底稿,忽略了风险评估的工作底稿,而风险评估的工作底稿恰恰最能反映注册会计师的职业判断,是实质性程序的基础。
[Abstract]:Public-Private Partnership (PPP) model has been applied to countries all over the world for a long time. In recent years, the Ministry of Finance and the National Development and Reform Commission have been pushing the cooperation between government and social capital in China. With the rapid increase in the number of PPP projects in China, the number of listed companies participating in PPP projects with the role of social capital is increasing gradually. And the bidding for future projects will have an indicative impact. At present, the research on the finance and audit of PPP is mainly focused on accounting, internal audit and national audit. The study on the audit of the financial statements of the PPP project company is helpful to the establishment of the audit framework of the financial statements of the PPP project company and the practical application of the risk-based audit in the audit practice. Based on the research results of risk-based audit and the analysis of the recent development of PPP project, this paper starts from the concept, risk point and standard of PPP business, taking the PPP model as the main listed company and its financial statements for 2013-2015 as a sample. This paper analyzes the characteristics of financial statements of PPP project company and discusses the risk points of material misstatement of financial statements of PPP project company, and probes into the main measures to deal with audit and the focus of attention of audit. In the case of PPP project company of a sewage treatment plant in Henan province, this paper analyzes the audit essentials of the applicable domestic and international accounting standards, and formulates the measures to deal with the risk of material misstatement. In particular, aiming at the risk of material misstatement at the recognized level, the existence of financial assets and intangible assets, the accuracy of valuation, the completeness of financial disclosure, the occurrence of income, the accuracy of expected liabilities, The completeness of the tax payable and the accuracy of the income tax expenses, and the subsidiary companies in the scope of the merger, this paper puts forward some suggestions for further audit procedures on these aspects. In the course of studying the audit of the financial statements of PPP project company, this paper also notes that if the auditees are in the emerging mode, it will be more important to strictly implement the requirements of "China Certified Public Accountants Audit Standard No. 1211". The understanding of the audited unit and its environment and internal control, the accounting policy and accounting treatment of the special business of the audited unit will directly affect the subsequent audit plan and audit implementation. At the same time, the certified public accountant shall form a copy of the audit work for the above risk assessment items. At the present stage, most CPAs only attach importance to the working papers of substantive procedures and ignore the working papers of risk assessment, which can best reflect the professional judgment of CPA and are the basis of substantive procedures.
【学位授予单位】：南京大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F283;F239.4
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本文编号：1949165